The Freedom From Religion Foundation is taking the Internal Revenue Service to court over its failure to enforce electioneering restrictions against churches and religious organizations, calling it a violation of the Establishment Clause of the First Amendment and of FFRF’s equal protection rights. FFRF filed the lawsuit today in U.S. District Court for the Western District of Wisconsin. (View the lawsuit here.)

A widely circulated Bloomberg news article quoted Russell Renwicks, with the IRS’ Tax-Exempt and Government Entities division, saying the IRS has suspended tax audits of churches. Other sources claim the IRS hasn’t been auditing churches since 2009. (See AP Religion Writer Rachel Zoll’s story, “IRS Not Enforcing Rules on Churches and Politics.”) Although an IRS spokesman claimed Renwicks “misspoke,” there appears to be no evidence of IRS inquiries or action in the past three years.

As many as 1,500 clergy reportedly violated the electioneering restrictions on Sunday, Oct. 7, 2012, notes FFRF’s legal complaint. The complaint also references “blatantly political” full-page ads running in the three Sundays leading up to the presidential elections by the Billy Graham Evangelical Association.

FFRF, a state/church watchdog based in Madison, Wis., is asking the the federal court to enjoin IRS Commissioner Douglas Shulman from continuing “a policy of non-enforcement of the electioneering restrictions against churches and religious organizations.”

Additionally, FFRF seeks to order Shulman “to authorize a high-ranking official within the IRS to approve and initiate enforcement of the restrictions of §501(c)(3) against churches and religious organizations, including the electioneering restrictions, as required by law.”

FFRF has more than 19,000 members nationwide “who are opposed to government preferences and favoritism toward religion.” FFRF is regularly contacted by its members and members of the public over specific and general violations of church electioneering restrictions, and FFRF staff attorneys regularly ask the IRS to investigate such violations.

This non-enforcement “constitutes preferential treatment to churches and religious organizations that is not provided to other tax-exempt organizations, including FFRF,” the complaint notes. “Churches and religious organizations obtain a significant benefit as a result of being non-exempt from income taxation, while also being able to preferentially engage in electioneering, which is something secular tax-exempt organizations cannot do.”

This preferential tax exemption involves more than $100 billion annually in tax-free contributions to churches and religious organizations in the United States.

In addition to reporting the Graham ministry’s electioneering to the IRS, FFRF has sent letters of complaint to the IRS involving 27 other such violations so far this year. Recent complaints include:

• Green Bay Bishop David L. Ricken, who wrote an article on diocesan letterhead inserted in all parish bulletins about voting and choosing the president and other offices. Ricken warned that if Catholics vote for a party or candidate who supports abortion rights or marriage equality, “you could be morally ‘complicit’ with these choices which are intrinsically evil. This could put your own soul in jeopardy.” (Read full FFRF letter to IRS.)

• Peoria Bishop Daniel R. Jenky, who, in an April homily, sharply criticized President Obama, referencing the 2012 presidential election, saying Obama was “following a similar path” as Hitler and Stalin. Jenky said “every practicing Catholic must vote, and must vote their Catholic consciences. . .” (Read full FFRF letter to IRS.)

• Bishop Robert Morlino of Madison, Wis., who wrote a Nov. 1 article, “Official guidelines for forming a Catholic conscience in the Diocese of Madison,” published in the Catholic Herald, spelling out “non-negotiable” political areas. “No Catholic may, in good conscience, vote for ‘pro-choice’ candidates [or] . . . for candidates who promote ‘same-sex marriage.’ ” (Read full FFRF letter to IRS.)

The Freedom From Religion Foundation, based in Madison, Wis., a 501(c)(3) nonprofit educational charity, is the nation's largest association of freethinkers (atheists, agnostics), and has been working since 1978 to keep religion and government separate.